{"database": "openregs", "table": "legislation", "rows": [["107-s-2816", 107, "s", 2816, "Foreign and Armed Services Tax Fairness Act of 2002", "Taxation", "2002-07-29", "2002-07-29", "Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7499-7500)", "Senate", "Sen. Baucus, Max [D-MT]", "MT", "D", "B000243", 22, "Foreign and Armed Forces Tax Fairness Act of 2002 - Amends the Internal Revenue Code to: (1) restore the full exclusion from gross income of the death gratuity payment; (2) permit a suspension of residency rules governing the exclusion of gain from sale of a principal residence for members of the uniformed services or the Foreign Service serving on qualified official extended duty; (3) exclude from gross income qualified military base realignment and closure fringe benefits; (4) extend tax filing delay provisions to military personnel serving in contingency operations; (5) allow as a business or trade deduction the expenses of a member of the reserve component of the U.S. armed forces in connection with such service (available to itemizers and non-itemizers); (6) include ancestors and lineal descendants of past or present members of the armed forces when determining whether a veterans' organization is exempt from tax; and (7) fully exclude from gross income certain dependent care assistance programs sponsored by the Department of Defense.", "2025-08-19T17:32:14Z", "https://www.congress.gov/bill/107th-congress/senate-bill/2816"]], "columns": ["bill_id", "congress", "bill_type", "bill_number", "title", "policy_area", "introduced_date", "latest_action_date", "latest_action_text", "origin_chamber", "sponsor_name", "sponsor_state", "sponsor_party", "sponsor_bioguide_id", "cosponsor_count", "summary_text", "update_date", "url"], "primary_keys": ["bill_id"], "primary_key_values": ["107-s-2816"], "units": {}, "query_ms": 0.33168401569128036, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}